62. The Cooper Corporation is trying to do some year-end tax planning due to a large bond issue that is coming due. To meet this debt payment, Cooper already has sold $4,000,000 of business assets at a gain of $2,000,000. It is considering the sale of one of two assets: land valued at $3,000,000 with a basis of $1,250,000 or a building valued at $3,000,000 with a basis of $3,300,000. Its operating income for the current year is $2,000,000 without any asset sales. Due to prior profitable years, Cooper is subject to the alternative minimum tax and it has $4,500,000 of positive adjustments and preferences in determining its alternative minimum taxable income. Which asset do you recommend the corporation sell? Explain your reasoning.